Principles of auditing /

Whittington, Ray, 1948-

Principles of auditing / O. Ray Whittington, Kurt Pany. - 20th ed., International student ed. - New York : McGraw-Hill Education, 2016. - xxix, 845 p. : ill., tables, charts; 24 cm.

Index : p. 825-845.

Includes bibliographical references.

Chapter 1: The Role of the Public Accountant in the American Economy -- Chapter 2: Professional Standards -- Chapter 3: Professional Ethics -- Chapter 4: Legal Liability of CPAs -- Chapter 5: Audit Evidence and Documentation -- Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding -- Chapter 7: Internal Control -- Chapter 8: Consideration of Internal Control in an Information Technology Environment -- Chapter 9: Audit Sampling Appendix A Probability-Proportion-to-Size Sampling -- Chapter 10: Cash and Financial Investments -- Chapter 11: Accounts Receivable, Notes Receivable, and Revenue -- Chapter 12: Inventories and Cost of Goods Sold -- Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion -- Chapter 14: Accounts Payable and Other Liabilities -- Chapter 15: Debt and Equity Capital -- Chapter 16: Auditing Operations and Completing the Audit -- Chapter 17: Auditors' Report -- Chapter 18: Integrated Audits of Public Companies -- Chapter 19: Additional Assurance Services: Historical Financial Information -- Chapter 20: Additional Assurance Services: Other Information -- Chapter 21: Internal, Operational, and Compliance Auditing.

1259252779 9781259252778

97019641


Auditing.





657.45 / WHI